JCD AVIATION: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
JCD AVIATION
Largest movements
- Tangible fixed assets +€3,158
new in 2025: €3,158
- Receivables within one year +€623
up €623 (+1055.9%), from €59 to €682
- Cash -€553
down €553 (-62.9%), from €879 to €326
mainly Investment in fixed assets (net) (-€3,872) and Net result for the year (-€3,506)
- Deferred charges and accrued income -€394
no longer reported in 2025 (was €394)
- Other debts +€6,378
up €6,378 (+47.8%), from €13,340 to €19,718
- Profit (loss) carried forward -€3,506
down €3,506 (-13.2%), from -€26,655 to -€30,161
- Gross operating margin -€715
down €715 (-57.0%), from -€1,255 to -€1,970
- Depreciation +€714
new in 2025: €714
- Other operating charges +€353
up €353 (+78.3%), from €451 to €804
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,332 | €4,166 | +€2,834 | +212.8% |
| Fixed assets | 21/28 | - | €3,158 | +€3,158 | |
| Tangible fixed assets | 22/27 | - | €3,158 | +€3,158 | |
| Furniture and vehicles | 24 | - | €3,158 | +€3,158 | |
| Current assets | 29/58 | €1,332 | €1,008 | -€324 | -24.3% |
| Amounts receivable within one year | 40/41 | €59 | €682 | +€623 | +1055.9% |
| Other amounts receivable | 41 | €59 | €682 | +€623 | +1055.9% |
| Cash at bank and in hand | 54/58 | €879 | €326 | -€553 | -62.9% |
| Deferred charges and accrued income | 490/1 | €394 | - | -€394 | |
| Total equity and liabilities | 10/49 | €1,332 | €4,166 | +€2,834 | +212.8% |
| Equity | 10/15 | -€12,395 | -€15,901 | -€3,506 | -28.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,655 | -€30,161 | -€3,506 | -13.2% |
| Amounts payable | 17/49 | €13,727 | €20,067 | +€6,340 | +46.2% |
| Amounts payable within one year | 42/48 | €13,727 | €20,067 | +€6,340 | +46.2% |
| Trade debts | 44 | €387 | €349 | -€38 | -9.8% |
| Suppliers | 440/4 | €387 | €349 | -€38 | -9.8% |
| Other amounts payable | 47/48 | €13,340 | €19,718 | +€6,378 | +47.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €714 | +€714 | |
| Other operating charges | 640/8 | €451 | €804 | +€353 | +78.3% |
| Gross operating margin | 9900 | -€1,255 | -€1,970 | -€715 | -57.0% |
| Operating profit (loss) | 9901 | -€1,706 | -€3,488 | -€1,782 | -104.5% |
| Financial income | 75/76B | - | €18 | +€18 | |
| Recurring financial income | 75 | - | €18 | +€18 | |
| Financial charges | 65/66B | €36 | €36 | = | 0.0% |
| Recurring financial charges | 65 | €36 | €36 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,742 | -€3,506 | -€1,764 | -101.3% |
| Profit (loss) for the period | 9904 | -€1,742 | -€3,506 | -€1,764 | -101.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,742 | -€3,506 | -€1,764 | -101.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.